Insights for Sri Lankan decision makers

Tax compliance guides for Sri Lankan businesses

Registrations, returns and deadlines for VAT, SSCL, APIT, WHT and income tax, written for business owners and finance teams. Each guide cites the primary sources it relies on.

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Two colleagues high-fiving across a laptop and printed charts, illustrating year-end reporting coordination.

Tax ComplianceApril 8, 20268 min read

How to change your financial year-end for tax compliance in Sri Lanka

Changing a company's year-end in Sri Lanka: the section 20(2) application to the IRD, what does not move, the AGM consequence and the controls to rebuild.

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Latest articles

Green tax form and calendar graphic used for the guide to work-related training deductions.

Tax Compliance6 min read

Education expense tax deduction in Sri Lanka: when training qualifies

For sole proprietors and professionals, their own training is deductible only when it is directly relevant to the business and does not lead to a degree or diploma.

April 8, 2026Tax Advisory

Green tax form and calendar graphic used for the guide to foreign service income tax records.

Tax Compliance7 min read

Foreign service export tax in Sri Lanka: when 15% applies

Since 1 April 2025, profits from services used outside Sri Lanka and paid in foreign currency through a bank are taxed at 15%. The conditions and the records to keep.

April 8, 2026Tax Advisory

Two colleagues high-fiving across a laptop and printed charts, illustrating reviewing personal tax relief.

Tax Compliance16 min read

Income tax relief in Sri Lanka for 2026: what you can claim and what changed

Income tax relief in Sri Lanka for 2026 explained with current claimable reliefs, qualifying payments, records to keep, and worked examples.

April 6, 2026Tax Advisory

Two colleagues high-fiving across a laptop and printed charts, illustrating timely tax submissions.

Tax Compliance7 min read

RAMIS penalties in Sri Lanka: late filing, late payment, and risk control

RAMIS penalty guide for Sri Lanka with the legal rules for late filing, late payment, interest and incorrect returns, plus practical prevention controls.

April 6, 2026Tax Advisory

Two colleagues high-fiving across a laptop and printed charts, illustrating tax deadline coordination.

Tax Compliance14 min read

Tax compliance calendar 2026 for Sri Lanka: filing dates businesses should not miss

Sri Lanka tax compliance calendar for 2026 with APIT, VAT, income tax, and statutory filing checkpoints for finance and payroll teams.

April 6, 2026Tax Advisory

Green tax form and calendar graphic used for the guide to VAT registration and filing dates.

Tax Compliance12 min read

VAT registration and compliance in Sri Lanka

VAT guide for Sri Lanka covering who must register, zero rating and exemptions, tax invoices, filing and payment dates, input tax credits, penalties, and deregistration.

April 6, 2026Tax Advisory

Two colleagues high-fiving across a laptop and printed charts, illustrating coordinated RAMIS return preparation.

Tax Compliance10 min read

How to file RAMIS returns in Sri Lanka: APIT, VAT, and corporate tax workflow

A practical RAMIS filing checklist for Sri Lankan businesses covering account access, return preparation, submission order, and deadline control.

March 28, 2026Tax Advisory

Green tax form and calendar graphic used for the guide to business tax registration.

Tax Compliance9 min read

Which taxes a new Sri Lankan business must register for

Practical tax registration checklist for Sri Lankan businesses covering sequence, ownership, document controls, and setup errors that delay compliance.

March 13, 2026Tax Advisory

Green tax form and calendar graphic used for the guide to withholding tax registration.

Tax Compliance10 min read

WHT registration in Sri Lanka: complete operating guide

WHT registration works best when withholding-agent onboarding, payment mapping, deduction, and remittance controls are designed as one process.

March 13, 2026Tax Advisory

Green tax form and calendar graphic used for the guide to company income tax filings.

Tax Compliance9 min read

Corporate income tax compliance in Sri Lanka

Sri Lanka corporate income tax guide: rates, taxable income, quarterly instalments, deductions, capital allowances, and key compliance penalties.

March 12, 2026Tax Advisory

VAT Act s.22(6)(v), with prior to the commencement of the liability and connected to an approved business highlighted

Tax Compliance12 min read

Input VAT before registration in Sri Lanka: the s.22(7) door

Spending before your first sale? Why VAT on early invoices is usually lost, how a section 22(7) approval changes that, and the clocks that still run.

January 30, 2026Tax Advisory

Tax Compliance6 min read
Education expense tax deduction in Sri Lanka: when training qualifies
For sole proprietors and professionals, their own training is deductible only when it is directly relevant to the business and does not lead to a degree or diploma.
April 8, 2026Tax Advisory
Tax Compliance7 min read
Foreign service export tax in Sri Lanka: when 15% applies
Since 1 April 2025, profits from services used outside Sri Lanka and paid in foreign currency through a bank are taxed at 15%. The conditions and the records to keep.
April 8, 2026Tax Advisory
Tax Compliance16 min read
Income tax relief in Sri Lanka for 2026: what you can claim and what changed
Income tax relief in Sri Lanka for 2026 explained with current claimable reliefs, qualifying payments, records to keep, and worked examples.
April 6, 2026Tax Advisory
Tax Compliance7 min read
RAMIS penalties in Sri Lanka: late filing, late payment, and risk control
RAMIS penalty guide for Sri Lanka with the legal rules for late filing, late payment, interest and incorrect returns, plus practical prevention controls.
April 6, 2026Tax Advisory
Tax Compliance14 min read
Tax compliance calendar 2026 for Sri Lanka: filing dates businesses should not miss
Sri Lanka tax compliance calendar for 2026 with APIT, VAT, income tax, and statutory filing checkpoints for finance and payroll teams.
April 6, 2026Tax Advisory
Tax Compliance12 min read
VAT registration and compliance in Sri Lanka
VAT guide for Sri Lanka covering who must register, zero rating and exemptions, tax invoices, filing and payment dates, input tax credits, penalties, and deregistration.
April 6, 2026Tax Advisory
Tax Compliance10 min read
How to file RAMIS returns in Sri Lanka: APIT, VAT, and corporate tax workflow
A practical RAMIS filing checklist for Sri Lankan businesses covering account access, return preparation, submission order, and deadline control.
March 28, 2026Tax Advisory
Tax Compliance9 min read
Which taxes a new Sri Lankan business must register for
Practical tax registration checklist for Sri Lankan businesses covering sequence, ownership, document controls, and setup errors that delay compliance.
March 13, 2026Tax Advisory
Tax Compliance10 min read
WHT registration in Sri Lanka: complete operating guide
WHT registration works best when withholding-agent onboarding, payment mapping, deduction, and remittance controls are designed as one process.
March 13, 2026Tax Advisory
Tax Compliance9 min read
Corporate income tax compliance in Sri Lanka
Sri Lanka corporate income tax guide: rates, taxable income, quarterly instalments, deductions, capital allowances, and key compliance penalties.
March 12, 2026Tax Advisory
Tax Compliance12 min read
Input VAT before registration in Sri Lanka: the s.22(7) door
Spending before your first sale? Why VAT on early invoices is usually lost, how a section 22(7) approval changes that, and the clocks that still run.
January 30, 2026Tax Advisory

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Meet the advisory team behind every article

Chartered professionals who translate regulations into practical guidance for Sri Lankan organisations.

Kavindu Perera

Head of Accounting & Compliance

ICASL-qualified specialist in statutory accounting, RAMIS filings, and IFRS reporting for Sri Lankan businesses.

Dilrukshi Jayawardena

Head of Payroll & Labour Compliance

CIMA-certified payroll specialist focused on EPF/ETF governance, APIT workflows, and labour-compliance operations.

Thilina Rodrigo

Head of BPO & Virtual CFO Services

Leads BPO pod strategy, cash-flow modelling, and board-level reporting for growth-stage and regional teams.